Larson v. Commissioner of Revenue

OPINION

GILDEA, Chief Justice.

Relator William D. Larson (“Larson”) challenges the decision of the Minnesota Tax Court that affirmed an order of the Minnesota Commissioner of Revenue (“Commissioner”). Larson argues that the tax court erred in concluding that he was a Minnesota resident for income tax purposes during the 2002-2006 tax years (“tax years”). Because the tax court did not err in its application of the law and the record supports the tax court’s determination, we affirm.

The record before the tax court establishes that Larson was born and raised in Minnesota. He also owns and operates…